The income tax treaty between Switzerland and Zambia entered into force on 9 June 2019. The treaty, signed 29 August 2017, replaces the 1954 tax treaty between Switzerland and the UK as it applies in respect of Switzerland and Zambia.
Taxes Covered
The treaty covers Swiss federal, cantonal, and communal taxes on income, including total income, earned income, income from capital, industrial and commercial profits, capital gains, and other income. It covers Zambian income tax.
Residence
I…